Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and others.
The taxable income of individual comprehensive income of residents refers to the balance of wages and salaries, labor remuneration, royalties and other deductions determined according to law, after deducting expenses of 60 thousand yuan (year).
Extended data
1. Income from labor remuneration is the balance of income after deducting 20% expenses.
2, individual residents get remuneration for labor services, as well as wages and salary income; The income from remuneration and royalties are combined into comprehensive income, and the taxable income is the income after deducting expenses of 60,000 yuan and special additional deductions, special additional deductions and other deductions determined according to law.
Among them, the comprehensive income is subject to an excessive progressive tax rate of 3% to 45%;
3. When paying labor remuneration to individual residents, individual income tax shall be withheld and remitted monthly or every time according to relevant measures (specific measures and other policies):
If the income from labor remuneration belongs to one-time income, it shall be obtained at one time; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
4. If the comprehensive income obtained by individual residents needs to be settled, it shall be settled from March/KLOC-0 to June 30th of the following year.
5. Non-residents' income from personal remuneration shall be taxable, and the taxable amount shall be calculated by applying the comprehensive income tax rate table after monthly conversion.
6. Labor remuneration belongs to foreign labor services, and personal services provided to the unit belong to the category of value-added tax, and ordinary invoices should be issued.
The other party is an individual engaged in small and sporadic business, and its expenses are deducted before tax with receipts and internal vouchers. The receipt shall include the name of the payee, personal name and ID number, expenditure items, the amount received and other relevant information.
The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.
Baidu encyclopedia-income from labor remuneration
Baidu Encyclopedia-Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China